Resubmission of question of levy

Ark. Code Ann. § 26-74-405 — under County Sales and Use Taxes.

Ark. Code Ann. § 26-74-405

When the question of the levy of a county sales and use tax is submitted to the electors and the proposition is defeated, the question shall not again be submitted to the electors by ordinance of the quorum court of the county at a special or general election for a period of one (1) year from the date the proposition was last voted upon.